基层医疗卫生机构内部审计外包的探讨

中文摘要

内部审计是以完善治理体制、实现单位运行目标，对本单位及所属单位全面或部分经济业务活动，收入支出、内部控制情况、各类风险控制及管理情况进行独立客观的监督、评价和建议的活动。为了推动内部审计的发展，我国政府也颁布了一些政策，鼓励企业建立自己的内部审计机构，提高企业的监管效率，然而，许多企业面临内部审计部门运营成本高，内审人员素质难以提升等困境，出于成本效益原则的考虑，不少企业纷纷选择将内部审计进行外包，由专业的机构负责企业的内部审计工作。随着市场经济的不断发展，审计外包服务也越来越多被企业所接受，成为内部审计的重要方式。面对千差万别的单位，是否外包、如何外包以及外包有效性如何考量值得我们深入研究。

全文首先简单阐述了本文的背景和意义，接着介绍了内部审计的相关理论,包括内部审计及内部审计外包的概念、内部审计外包的种类及内部审计外包的作用，最后，研究了某区域基层医疗卫生单位内部审计外包的现状,分析了基层医疗卫生单位内部审计外包的形式，实施外包的原因，外包产生的积极意义和实践中存在的问题，并对存在问题进行了剖析，找出问题的根源，提出解决问题的办法和建议。

关键词：医疗卫生单位；内部审计外包；对策

abstract

Internal audit is the activity that with perfect management system, realize unit to run a target, this unit and subordinate unit are overall or partial economy business activity, income expenditure, internal control circumstance, all sorts of risk control and management circumstance undertake independent and objective supervisory, evaluation and proposal. In order to promote the development of internal audit, the Chinese government also issued some policies, encourage enterprises to set up their own internal audit institutions, improve the regulation efficiency of enterprises, however, many enterprises operating cost is high, the internal audit department internal audit personnel quality is difficult to ascend, etc, for the sake of the principle of cost-benefit, many companies choose to outsourcing of internal audit, by the specialized agencies responsible for enterprise internal audit work. With the continuous development of market economy, audit outsourcing services are more and more accepted by enterprises and become an important way of internal audit. In the face of diverse units, whether or not to outsource, how to outsource and how to consider the effectiveness of outsourcing are worth further study.

Full text simply elaborated the background and significance of this article first, then introduces the related theory of internal audit, including the concept of internal audit and internal audit outsourcing of internal audit outsourcing, the type and the role of internal audit outsourcing, in the end, one regional medical and health units at the grass-roots level is studied the present situation of the internal audit outsourcing, analyzes the basic medical and health unit in the form of outsourcing of internal audit, implement the reasons of outsourcing, outsourcing to produce the positive significance of and the problems existing in the practice, and analyzes the existing problems, find out the root cause of the problem, put forward the solution to the problem and advice.

Key words: medical and health units; Outsourcing of internal audit; countermeasures

目录

一、 导论1

（一）研究意义1

（二）文献综述1

二、内部审计外包相关理论概述3

(一)内部审计的含义3

（二）内部审计外包的含义4

（三）内部审计外包的形式4

（四）内部审计外包的作用4

三、部分区域基层医疗卫生单位内部审计外包情况浅析5

（一）部分区域基层医疗卫生单位内部审计外包的现状5

（二）基层医疗卫生单位内部审计外包的原因5

（三）基层医疗卫生单位内部审计外包的效果6

（四）基层医疗卫生单位内部审计外包不足成因7

四、我国基层医疗卫生单位内部审计外包存在的问题8

(一) 内部审计职能未得到充分发挥8

（二）外部审计机构缺乏行业知识8

（三）内部审计人员缺乏主动性9

五、完善基层医疗卫生单位内部审计外包对策9

（一）强化内部审计职能9

（二）加强外部审计人员的培训9

（三）完善内部审计人员激励机制10

六、结论及展望10

参考文献11